Insights into Preparing Social Reports for Italian Bank Foundations: A Research Note

Economia Aziendale Online 2000 Web, Vol. 1, No. 3, pp. 303-310, 2010

Posted: 9 Feb 2011 Last revised: 12 Feb 2011

See all articles by Federica Farneti

Federica Farneti

University of Bologna - School of Economics, Management, and Statistics

Benedetta Siboni

University of Bologna - Department of Management

Rebecca Levy Orelli

University of Bologna - Department of Management

Date Written: February 7, 2011

Abstract

This study contributes to an understanding of the practice of social reporting in Italian bank foundations. Specifically, the study examines the views of the preparers of social reports. In Italy, the development of social reports for non-government organizations (NGOs) is voluntary.

The research question is informed by a review of the relevant literature, which highlights key issues in relation to social reports. On the basis of this literature review the research question developed is: What is the perspective of those who prepare social reports and how did the issues identified influence in developing social reports?

The research was conducted using a survey submitted to the preparers of social reports of all Italian bank foundations (BFs). The study found that social reports are mainly developed internally and there is little external assurance.

Also, the study found that BFs used different media to communicate social information (e.g. internet and hard copy reports mailed to the main stakeholders). Finally, several benefits and constraints have been perceived in the preparation of social reports.

Keywords: Italian Bank Foundations, Social Reporting, Survey, NGO

JEL Classification: M10, M14, M19, M41, M49

Suggested Citation

Farneti, Federica and Siboni, Benedetta and Orelli, Rebecca Levy, Insights into Preparing Social Reports for Italian Bank Foundations: A Research Note (February 7, 2011). Economia Aziendale Online 2000 Web, Vol. 1, No. 3, pp. 303-310, 2010 , Available at SSRN: https://ssrn.com/abstract=1756683

Federica Farneti

University of Bologna - School of Economics, Management, and Statistics ( email )

p.le della Vittoria, 15
Forlì (FC), fc 47121
Italy
+39 0543 37 4660 (Phone)

Benedetta Siboni (Contact Author)

University of Bologna - Department of Management ( email )

Piazza Scaravilli 1
Bologna, Bologna 40126
Italy

Rebecca Levy Orelli

University of Bologna - Department of Management ( email )

Via Capo di Lucca 34
Bologna, Bologna 40126
Italy

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